Customs - Scope and validity of the evidence collected from the emails -...

Customs

Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - In the present case, the provisions of Section 138C of the Act were not complied with to use the computer printouts as evidence. It is noted that the certificate was not prepared during the seizure of the electronic devices, as required under the law. - The statements cannot be the sole reason to confirm the charge of undervaluation - AT

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